[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9771 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 9771
To amend the Internal Revenue Code of 1986 to impose penalties on
political committees that accept foreign contributions.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 18, 2026
Ms. Malliotakis introduced the following bill; which was referred to
the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to impose penalties on
political committees that accept foreign contributions.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Stopping Foreign Influence in
Elections Act of 2026''.
SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO POLITICAL COMMITTEES
FROM CERTAIN TAX EXEMPT ORGANIZATIONS THAT ACCEPT
CONTRIBUTIONS FROM FOREIGN NATIONALS.
(a) In General.--Part I of subchapter B of chapter 68 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES FROM CERTAIN TAX
EXEMPT ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM
FOREIGN NATIONALS.
``(a) In General.--Any specified tax exempt organization that makes
any disqualified political committee contribution shall pay a penalty
equal to twice the amount of such contribution.
``(b) Disqualified Political Committee Contribution.--For purposes
of this section--
``(1) In general.--The term `disqualified political
committee contribution' means, with respect to any organization
described in section 501(c), any contribution made by such
organization to a political entity if such organization
received, during the testing period, any contribution or gift
(within the meaning of section 6033(b)(5)) from a foreign
national (as defined in section 319(b) of the Federal Election
Campaign Act of 1971).
``(2) Political entity.--The term `political entity'
means--
``(A) a political committee (as defined in section
301 of the Federal Election Campaign Act of 1971), or
``(B) any organization described in section
501(c)(4) and exempt from taxation under section
501(a).
``(3) Testing period.--The term `testing period' means,
with respect to any contribution by an organization described
in section 501(c), the 2-year period ending on the date of such
contribution, except that such period shall not include any
period before the date of the enactment of this section.
``(4) Reliance on representation.--For purposes of
paragraph (1), an organization may rely on the representation
of a donor as to the nationality of such donor unless such
organization knows or should have known that such
representation is false.
``(c) Specified Tax Exempt Organization.--For purposes of this
section, the term `specified tax exempt organization' means, with
respect to any taxable year, any organization described in section
501(c) which is required to file an annual return under section
6033(a)(1) for such taxable year if--
``(1) the gross receipts of such organization for the
preceding taxable year equal or exceed $200,000, or
``(2) the assets of such organization (determined as of the
close of such preceding taxable year) equal or exceed
$500,000.''.
(b) Treatment of Organizations Making Disqualified Political
Committee Contribution.--Section 501 of such Code is amended by adding
at the end the following new subsection:
``(s) Treatment of Organizations Making Disqualified Political
Committee Contributions.--
``(1) In general.--In the case of any organization
described in subsection (c) which makes a disqualified
political committee contribution--
``(A) if such contribution is the first
disqualified political committee contribution made by
such organization, there shall be imposed a tax on such
organization of an amount equal to 100 percent of such
contribution,
``(B) if such contribution is the second
disqualified political committee contribution made by
such organization, there shall be imposed a tax on such
organization of an amount equal to 200 percent of such
contribution, or
``(C) if such contribution is any disqualified
political committee contribution subsequent to the
second disqualified political committee contribution
made by such organization--
``(i) there shall be imposed a tax on such
organization of an amount equal to 200 percent
of such contribution, and
``(ii) such organization shall not be
exempt from taxation under subsection (a)
during the 2-year period beginning on the date
on which such contribution is made.
``(2) Rule of application for organizations not making
disqualified political committee contributions for 2 years.--In
the case of any organization described in subsection (c) which
does not make a disqualified political committee contribution
during any 2-year period, any determination of the number of
such contributions made by such organization for purposes of
paragraph (1) shall be made without regard to any contribution
made before such 2-year period.
``(3) Disqualified political committee contributions.--For
purposes of this subsection, the term `disqualified political
committee contributions' has the meaning given such term in
section 6720D(b).''.
(c) Clerical Amendment.--The table of sections for part I of
subchapter B of chapter 68 of such Code is amended by adding at the end
the following new item:
``Sec. 6720D. Contributions to political committees from certain tax
exempt organizations that accept
contributions from foreign nationals.''.
(d) Effective Date.--The amendment made by this section shall apply
with respect to contributions made after the date which is 1 year after
the date of the enactment of this Act.
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